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Some Insights of Value-Added Tax Gap. (2017). Ionu -Constantin, Cuceu ; Simona-Gabriela, Maca ; Viorela-Ligia, Vaidean ; Ionu-Constantin, Cuceu.
In: Ovidius University Annals, Economic Sciences Series.
RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:547-552.

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  1. • Center for Social and Economic Research (CASE), CPB Netherlands Bureau for Economic Policy Analysis, 2014. 2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States, TAXUD/2013/DE/321, Warsaw, September 2014.
    Paper not yet in RePEc: Add citation now
  2. • Center for Social and Economic Research (CASE), Institute for Advanced Studies, 2016. Study and Reports on the VAT Gap in the EU-28 Member States: 2016 Final Report, TAXUD/2015/CC/131, Warsaw, 23 August 2016.
    Paper not yet in RePEc: Add citation now
  3. • Center for Social and Economic Research (CASE), Institute for Advanced Studies, 2017. Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report, TAXUD/2015/CC/131, Warsaw, 18 September 2017.
    Paper not yet in RePEc: Add citation now
  4. • Cuceu I.C., Văidean V.L., 2014. Considerations on VAT Efficiency and VAT Evasion, Ovidius University Annals, Economic Sciences Series, Volume XIV, Issue 2, pp.473-478.
    Paper not yet in RePEc: Add citation now
  5. • Cuceu I.C., Văidean V.L., Şarlea M., 2012. VAT Revenues in Romania: An Econometric Approach, Ovidius University Annals - Economic Sciences Series, Volume XII, Special Issue, pp.300-303.
    Paper not yet in RePEc: Add citation now
  6. • HM Revenue & Customs (HMRC), 2014. Measuring tax gaps 2014 edition, Tax gaps estimates for 2012-13, 16 October 2014.
    Paper not yet in RePEc: Add citation now

  7. • Keen M., 2013. The Anatomy of the VAT, IMF Woprking Paper, WP/13/111, May 2013.

  8. • OECD, 2014. Consumption Tax Trends, Paris.
    Paper not yet in RePEc: Add citation now

  9. • Reckon LLP, 2009. Study to quantify and analyse the VAT Gap in the EU-25 Member States, Report 21 September 2009.

  10. • Thackray M., 2012. The UK Tax Gap, January 2012.
    Paper not yet in RePEc: Add citation now
  11. “Ovidius” University Annals, Economic Sciences Series Volume XVII, Issue 2 /2017
    Paper not yet in RePEc: Add citation now

  12. BE BG CZ DK DE EE IE GR ES FR HR IT CY LV LT LU HUMTNL AT PL PT RO SI SK FI SE UK Total Gap Policy Gap VAT Gap* “Ovidius” University Annals, Economic Sciences Series Volume XVII, Issue 2 /2017 • Center for Social and Economic Research (CASE), CPB Netherlands Bureau for Economic Policy Analysis, 2015. Study to quantify and analyse the VAT Gap in the EU Member States 2015 Report, TAXUD/2013/DE/321, Warsaw, May 2015.

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